Service tax liability of practising company secretaries Under new taxation pattern by the finance act, 2012

By:

PANDEY, T N

Material type:

Mixed materialsPublication details: 2013Description: 272-275Subject(s):

NLM classification:

336.2

In: CHARTERED SECRETARYMSummary: Service tax on Practising Company Secretaries (PCS) was imposed from 16.10.98 under the selective scheme of taxation,introduced by the finance act, 1994. The pattern of taxation was changed by the finance act, 2012 to comprehensive coverage from 01.07.12. PCSs were taxable under the previous regime and continue to be so under the changed regime also. RThe PCSs are not exempt by the negative list or the exemption notification date 20.06.2012. This article comprehensively covers various facets relating to taxation in he cases of PCSs both before and from 01.07.12 under new scheme.

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Holdings
Item type	Current library	Call number	Vol info	Status	Date due	Barcode
Periodicals/Magazines	SSCBS Library		43/3	Available		P14774

Service tax on Practising Company Secretaries (PCS) was imposed from 16.10.98 under the selective scheme of taxation,introduced by the finance act, 1994. The pattern of taxation was changed by the finance act, 2012 to comprehensive coverage from 01.07.12. PCSs were taxable under the previous regime and continue to be so under the changed regime also. RThe PCSs are not exempt by the negative list or the exemption notification date 20.06.2012. This article comprehensively covers various facets relating to taxation in he cases of PCSs both before and from 01.07.12 under new scheme.

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